Vietnam has published Decree No. 52/2021/ND-CP of 19 April 2021, which provides tax payment extension relief for COVID-19. As previously reported, the payment extensions include: a 3-month extension for the quarterly corporate tax payments for the first two quarters of 2021; for business households and individuals, an extension for annual income tax payments for 2020 and VAT payments for 2021 to 31 December 2021; and a 6-month extension of the first land rent fee payment due for 2021 for land that is rented directly from the government (6 months beginning from 31 May 2021). The Decree also provides: a 5-month...